In this article, the author divided the indicators in the form of the “Profit or Loss and Other Comprehensive Income” report into initial indicators, current indicators, intermediate indicators and final indicators, and also revealed the content of the indicators of this group. During the study, the procedure and formulas for calculating intermediate indicators were developed. The study emphasizes the need to take into account the characteristics of trade, manufacturing and service enterprises to determine the cost of sales and services. A report form has been developed on the cost of sales of finished products in the periodic accounting system at manufacturing enterprises. 2.1(a) - proposals for improving calculations in the annex to income tax calculations are recommended.
| Mualliflar | Yusupova, Farizabonu, Юсупова, Фаризабону, Юсупова, Фаризабону |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashriyot | Ўзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази |
| ISSN | 2992-877X |
| Nashr sanasi | 2024-07-31 |
| Jild | 2 |
| Son | 7 |
| Betlar | 470-484 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/2992-877x-2024-vol2-iss7-pp470-484 |
| Indeksga qo‘shilgan | 2026-08-27 |
DOI: 10.60078/2992-877x-2024-vol2-iss7-pp470-484 · Maqolaning asl sahifasi
чистая прибыль или убыток, финансовые результаты, себестоимость реализованной продукции и услуг, периодическая система учета, международные стандарты финансовой отчетности, прочий совокупный доход, net profit or loss, financial results, cost of products and services sold, periodic accounting system, international financial reporting standards, other comprehensive income, соф фойда ёки зарарлар, молиявий натижалар, сотиш ва хизматлар таннархи, даврий ҳисоб тизими, молиявий ҳисоботнинг халқаро стандартлари, бошқа умумлашган даромадлар
| APA | Yusupova, Farizabonu, Юсупова, Фаризабону, & Юсупова, Фаризабону (2024). BRINGING THE PROCEDURE FOR CALCULATING FINANCIAL PERFORMANCE INDICATORS TO INTERNATIONAL STANDARDS. Иқтисодий тараққиёт ва таҳлил, 2(7), 470-484. https://doi.org/10.60078/2992-877x-2024-vol2-iss7-pp470-484 |
|---|---|
| GOST (OAK) | Yusupova, Farizabonu, Юсупова, Фаризабону, Юсупова, Фаризабону BRINGING THE PROCEDURE FOR CALCULATING FINANCIAL PERFORMANCE INDICATORS TO INTERNATIONAL STANDARDS // Иқтисодий тараққиёт ва таҳлил. – 2024. – T. 2, № 7. – P. 470-484. – DOI: 10.60078/2992-877x-2024-vol2-iss7-pp470-484. |
| MLA | Yusupova, Farizabonu, Юсупова, Фаризабону, and Юсупова, Фаризабону. “BRINGING THE PROCEDURE FOR CALCULATING FINANCIAL PERFORMANCE INDICATORS TO INTERNATIONAL STANDARDS.” Иқтисодий тараққиёт ва таҳлил, 2(7), 470-484, 2024. https://doi.org/10.60078/2992-877x-2024-vol2-iss7-pp470-484 |
| Chicago | Yusupova, Farizabonu, Юсупова, Фаризабону, and Юсупова, Фаризабону. “BRINGING THE PROCEDURE FOR CALCULATING FINANCIAL PERFORMANCE INDICATORS TO INTERNATIONAL STANDARDS.” Иқтисодий тараққиёт ва таҳлил, 2(7), 470-484 (2024). https://doi.org/10.60078/2992-877x-2024-vol2-iss7-pp470-484 |
| Harvard | Yusupova, Farizabonu, Юсупова, Фаризабону, and Юсупова, Фаризабону (2024) ‘BRINGING THE PROCEDURE FOR CALCULATING FINANCIAL PERFORMANCE INDICATORS TO INTERNATIONAL STANDARDS’, Иқтисодий тараққиёт ва таҳлил, 2(7), 470-484. https://doi.org/10.60078/2992-877x-2024-vol2-iss7-pp470-484 |
| BibTeX | @article{yusupovafarizabonu2024,
title = {BRINGING THE PROCEDURE FOR CALCULATING FINANCIAL PERFORMANCE INDICATORS TO INTERNATIONAL STANDARDS},
author = {Yusupova, Farizabonu and Юсупова, Фаризабону and Юсупова, Фаризабону},
journal = {Иқтисодий тараққиёт ва таҳлил},
year = {2024},
volume = {2},
number = {7},
pages = {470-484},
doi = {10.60078/2992-877x-2024-vol2-iss7-pp470-484},
url = {https://doi.org/10.60078/2992-877x-2024-vol2-iss7-pp470-484}
} |
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